6K. Raghunandan and D. V. Rama. Management reports after COSO[J]. Internal Auditor. 1994,(8) :54 -59.
7McMullen,Dorothy, Raghunandan. Internal control reports and financial reporting problems [ J ]. Accounting Horizons, 1996,(14) :67 -75.
8Heather M. Hermanson. An analysis of the demand for reporting on internal control[J]. Accounting Horizons, 2000, (14) :325 -341.
9Raghunandan, K. , and Rama, D. V. Management Reports After COSO [ J ]. Internal Auditor, 8:54 -59, 1994.
10McMullen, D. A. , Raghunandan, K. and Rama, D. V. Internal Control Reports and Financial Reporting Problems [J]. Accounting Horizons, 14 : 67 - 75, 1996.